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A UK resident asks whether they can apply for the special regime under article 93 of the IRPF Law when moving to Spain to lead a technology group's expansion. The DGT states that eligibility requires no prior fiscal residence, a labour contract as the reason for relocation, and no income from a permanent establishment.
Question posed: Whether the special tax regime provided for in Article 93 of the Personal Income Tax Law will be applicable to him/her.
To apply the special regime, the taxpayer must have been a non-resident in Spain during the five previous tax periods. The relocation must be a consequence of an employment contract with an employer in Spain, with a causal relationship existing between the commencement of the employment relationship and the relocation. Furthermore, no income may be obtained that would be classified as being obtained through a permanent establishment in Spanish territory.
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